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Journal articles on the topic 'Historical evolution of accounting'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

Cushing, Barry E. "A KUHNIAN INTERPRETATION OF THE HISTORICAL EVOLUTION OF ACCOUNTING." Accounting Historians Journal 16, no. 2 (1989): 1–41. http://dx.doi.org/10.2308/0148-4184.16.2.1.

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Distinct parallels exist between the historical evolution of scientific disciplines, as explained in Thomas Kuhn's The Structure of Scientific Revolutions, and the historical evolution of the accounting discipline. These parallels become apparent when accounting's dominant paradigm is interpreted to be the double-entry bookkeeping model. Following this interpretation, the extensive articulation of the double-entry model over the past four centuries may be seen to closely resemble the “normal science” of Kuhn's theory. Further parallels become apparent when Kuhn's concept of the disciplinary cr

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Portari, Natalia de Souza, Renata da Silva Moraes Americo, and Gabriel Pereira Venancio. "THE HISTORICAL EVOLUTION OF ACCOUNTING IN BRAZIL." Revista Ibero-Americana de Humanidades, Ciências e Educação 9, no. 11 (2023): 3040–56. http://dx.doi.org/10.51891/rease.v9i11.12585.

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A contabilidade, ao longo dos anos, deixou de ser vista como um método apenas de escrituração de acontecimentos e registros, que tinha a intenção de mensurar tributos e resultados monetários. Tornando-se, atualmente, relevante para a sobrevivência da organização, pois é uma relevante ferramenta que promove a estruturação e gerenciamento. Nesse contexto, o presente artigo tem como questão norteadora: como a evolução dos processos contábeis podem contribuir com a maximização dos resultados organizacionais? Desta forma, objetiva-se descrever a evolução da contabilidade no Brasil, visando demonstr

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Salem Ahmed Nasser, Hesham. "The Evolution of Artificial Intelligence in Accounting: A Historical Exploration and Future Outlook." International Journal of Science and Research (IJSR) 13, no. 11 (2024): 1460–69. http://dx.doi.org/10.21275/mr241123105708.

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4

Bilous, Olga. "Evolution of the accountant profession: current state and future." Galician economic journal 91, no. 6 (2024): 81–86. https://doi.org/10.33108/galicianvisnyk_tntu2024.06.081.

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The article is devoted to the study of historical aspects, the current state and prospects for the development of one of the oldest professions, namely the profession of accountant. The article studies the origin of the term «accountant» and its interpretation. The first mention of an accountant dates back to 1498, although the origin of accounting is traced back to ancient times. But the whiteness of the researchers believes that the real accounting business was started in Ancient Egypt approximately in the IV-III millennium BC, when there was a need to take into account values, organize publ

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Coronella, Stefano, Valerio Antonelli, and Alessandro Lombrano. "A pioneering era of accounting history: The contributions of nineteenth-century Italian literature and its enduring dissemination around the globe." Accounting History 22, no. 2 (2017): 214–43. http://dx.doi.org/10.1177/1032373216662486.

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The aim of this article is to show the contributions to the accounting history literature made by Italian scholars working in the second half of the nineteenth century. These scholars comprised the world’s first community of academics, practitioners, office bearers and historians dealing in a systematic way with accounting’s past. They invented the narrative of accounting history and their historical re-enactments on relevant topics have been the basis for further historical research for many years. The last decades of the nineteenth century saw great development in historical studies of accou

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Godwin, Emmanuel OYEDOKUN. "Evolution of Accounting System in Yoruba Land: A Historical Perspective." Journal of Economics, Finance And Management Studies 08, no. 05 (2025): 2735–50. https://doi.org/10.5281/zenodo.15369447.

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This research explores the historical evolution of accounting practices in Yoruba Land, Nigeria, from pre-colonial times to the present day. Yoruba society, characterised by a rich cultural heritage and a dynamic economy, developed sophisticated indigenous systems for resource management and trade. These early practices, deeply rooted in oral traditions and communal structures, emphasized transparency and accountability, utilizing methods like symbolic representation and mnemonic devices. The arrival of colonialism and the transatlantic slave trade significantly impacted this evolution, introd

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Harnani, Sri. "Examining the Evolution of Management Accounting: A Qualitative Review." Atestasi : Jurnal Ilmiah Akuntansi 5, no. 2 (2022): 755–72. http://dx.doi.org/10.57178/atestasi.v5i2.786.

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This qualitative review investigates the evolution of management accounting, focusing on its historical development, theoretical frameworks, and contemporary practices. The research aims to provide insights into the adaptive nature of management accounting in response to changing organizational needs, technological advancements, and societal trends. The methodology involves a comprehensive literature review encompassing historical analysis, theoretical perspectives, and empirical studies in the field of management accounting. Key findings reveal the historical roots of management accounting tr

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Owolabi, S. A., and Tunde G. Osanyinbi. "The Historical Evolution, Developments and Accounting Implications of Cryptocurrency Operations." European Journal of Accounting, Auditing and Finance Research 11, no. 10 (2023): 55–72. http://dx.doi.org/10.37745/ejaafr.2013/vol11n105572.

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The governments around the globe except Salvadoran government had issued several warnings such as outright ban against the investment in the cryptocurrency. This act was due to the associated risk of loss of investment and lack of accountability framework in the countries. This paper, therefore, appraises the historical evolution and accounting implications of cryptocurrency operations. The desk review methodology anchored on content analysis of relevant literatures and conveniency sampling method was used for the study. The paper identified that the evolution of cryptocurrency was based on th

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Ariail, Donald L., Joe Durden, Marilynn Leathart, and Lynette Chapman-Vasill. "Avondale Estates: A Case Study in Governmental Accounting and Auditing—A Historical Approach." Issues in Accounting Education 27, no. 2 (2012): 419–40. http://dx.doi.org/10.2308/iace-50128.

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ABSTRACT The 82 years of accounting evolution that separate the audits of 1928 and 2009 under different accounting and auditing standards are examined through a cross-disciplined case study that compares the historical 1928 and the contemporary 2009 financial statements and the accompanying audit reports of Avondale Estates, Georgia. The 1928 and 2009 reports and financial statements of this municipality, along with the municipality's current budget information accessible over the Internet, can be used in a number of ways to enhance the instruction of governmental accounting at the undergradua

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Cataldo, A. J. "THE EARNED INCOME CREDIT: HISTORICAL PREDECESSORS AND CONTEMPORARY EVOLUTION." Accounting Historians Journal 22, no. 1 (1995): 57–79. http://dx.doi.org/10.2308/0148-4184.22.1.57.

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The Revenue Reconciliation Act of 1993 (RRA93) significantly expanded the earned income credit (EIC), which was changed to include low-income taxpayers without dependents. Evolving, most directly, from the “workfare” plan (1972) proposed by Senate Finance Committee Chairman, Russel B. Long, and in response to President Nixon's Family Assistance Program (FAP), the post-1974 EIC was not the first of its kind. It had two predecessors. The EIC of 1923 through 1931 benefitted taxpayers with or without dependents and excluded any “workfare” feature. A second EIC, in name only, was in effect for the

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Coronella, Stefano, Lorenzo Neri, Gianluca Risaliti, and Antonella Russo. "The accounting history research in the ‘Rivista Italiana di Ragioneria’ (Italian Accounting Review), 1901–2015." Accounting History 24, no. 1 (2018): 83–114. http://dx.doi.org/10.1177/1032373218807543.

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This study investigates the evolution of accounting history research in Italy throughout the analysis of the historical publications on the most important generalist accounting journal—the ‘ Italian Accounting Review’ (IAR, ‘ Rivista Italiana di Ragioneria’). Following the studies on the patterns of publications in the accounting history research, we tracked the accounting history contributions in IAR over 115 years, from 1901 to 2015. Our longitudinal analysis included number and subject areas of the tracked contributions. The findings support the consolidated tradition of the historical pers

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Serebryakova, T. Yu. "Accounting Paradigms, Models and Practical Applications: Facing Development Challenges." Accounting. Analysis. Auditing 12, no. 2 (2025): 29–39. https://doi.org/10.26794/2408-9303-2025-12-2-29-39.

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This article explores the evolution of accounting, its scientific foundations, and the impact of historical concepts on its development. It is a thought-provoking piece designed to engage practitioners and spur discussions about the future of accounting in our country. We examine potential paths for accounting’s advancement in the age of automated production and management. Our goal is to categorize different types of accounting, align them with current paradigms, and evaluate the prospects for accounting as a scientific discipline. We employ a systematic approach, logical analysis, legal and

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Жердева, О. В., Т. В. Небавская, Э. Т. Махмудова, and Д. Д. Яковенко. "Evolution of leasing accounting: comparison of russian accounting standards with international accounting standards." Innovative economy: information, analytics, forecasts, no. 3 (June 18, 2024): 184–90. http://dx.doi.org/10.47576/2949-1894.2024.3.3.022.

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В статье анализируются сравнительные аспекты лизинговых операций в российской и международной практике. Рассматривается историческое развитие лизинга и его современное состояние. Тема актуальна в условиях роста популярности лизинга как гибкого и эффективного инструмента финансирования, особенно в нестабильной экономической среде. Особое внимание уделяется законодательным особенностям и перспективам развития рынка лизинга в России по сравнению с ведущими мировыми рынками. Также обсуждаются вызовы, с которыми сталкиваются российские компании при переходе на новые стандарты, включая необходимость

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Solas, Cigdem, and Sinan Ayhan. "The historical evolution of accounting in China: the effects of culture." De Computis - Revista Española de Historia de la Contabilidad 4, no. 7 (2007): 146. http://dx.doi.org/10.26784/issn.1886-1881.v4i7.175.

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Muchos estudios recientes han afirmado que China integra en su sistema contable sus reglas tradicionales, sus intereses culturales y su estilo de vida. La “cultura” sería el punto dominante en su sistema contable. Hofstede, Gray, Mueller y otros investigadores empíricos de la contabilidad, que enfatizan la influencia de los efectos culturales en la configuración de los sistemas contables nacionales, sostienen que la Contabilidad China ha sido dominada por la “Cultura” China.Este trabajo presenta tres de entre las variables culturales chinas, a saber, Confucianismo, Feng Shui, Budismo, Yin-Yang

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15

Bloom, Robert. "Evolution of Other Comprehensive Income." Accounting Historians Journal 47, no. 2 (2020): 1–10. http://dx.doi.org/10.2308/aahj-18-033.

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ABSTRACT This paper traces the historical development of other comprehensive income (OCI) and comprehensive income (CI), analyzing how their evolution has unfolded. Emphasis is on authoritative pronouncements issued by the AICPA, FASB, and IASB. This paper discusses OCI applications from specific standards issued by the FASB and IASB. This paper also examines assertions from selected contemporary accounting books on this subject.

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Yang, Shizhong, Ruining Yang, and Z. Jun Lin. "HISTORICAL EVOLUTION OF THE BALANCE SHEET IN THE PEOPLE'S REPUBLIC OF CHINA." Accounting Historians Journal 41, no. 1 (2014): 1–34. http://dx.doi.org/10.2308/0148-4184.41.1.1.

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This paper exhibits the historical evolution of the balance sheet in the People's Republic of China. In particular, we examine three major changes in the balance sheet (which reports the financial position of an economic or business entity) since the founding of the new China in 1949 and the political, social and economic changes during this period. The content, structure and presentation of the balance sheet (or alternative forms of the statement in use) are illustrated. The political and economic factors driving its evolution are analyzed to assist readers in understanding the rapid changes

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17

Ihenyen, Confidence J., and Seibokuro Igali Robert. "A review of the historical developments of accounting and its relevance to contemporary societies." Journal of Global Social Sciences 4, no. 15 (2023): 114–41. http://dx.doi.org/10.58934/jgss.v4i15.189.

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This paper reviews the development of accounting as a profession and how this development is relevant in contemporary times that the contemporary organization leader could apply for better results in term of application and teaching. The paper provides conceptual definitions of accounting profession and accounting history, global perspectives of historical developments ranging from medieval times to modern day development of accounting, in African context as well as evolution in Nigeria. In doing this the paper discovered that accounting has evolved over the years and based on the activities t

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18

Baker, C. Richard, and Elena M. Barbu. "Evolution of research on international accounting harmonization: a historical and institutional perspective." Socio-Economic Review 5, no. 4 (2007): 603–32. http://dx.doi.org/10.1093/ser/mwm014.

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19

Omotoso, Matthew O., Francis A. Oni, and Tilo Nteboheleng. "The Evolution of Accounting Practices in Lesotho: From Colonial Influences to Contemporary Standards." International Journal of Research and Innovation in Social Science VIII, no. X (2024): 325–42. http://dx.doi.org/10.47772/ijriss.2024.8100027.

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This research explores the historical trajectory of accounting practices in Lesotho, from their origins during the colonial era to the adoption of current international standards. Adopting a qualitative historical analysis methodology, the study systematically examines governmental records, archival sources, early financial statements, and academic literature to trace the introduction of Western accounting systems by British colonial administrators. These systems gradually replaced the indigenous Basotho approaches to trade and record-keeping. Special attention is given to Lesotho’s adoption o

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20

Chen, Bing. "The Pivotal Role of Accounting in Civilizational Progress and the Age of Advanced AI: A Unified Perspective." Frontiers in Business, Economics and Management 17, no. 3 (2024): 434–37. https://doi.org/10.54097/8de8mk14.

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This paper comprehensively explores the significant role that accounting plays in the progress of social civilization and delves into the profound impact of accounting on the advancement of social civilization, integrating its historical evolution and modern applications with emerging technological trends in Artificial Intelligence (AI), Artificial General Intelligence (AGI), Artificial Superintelligence (ASI), and Universal Basic Income (UBI). By examining accounting's role in fostering economic growth, corporate governance, governmental functioning, and social equity, alongside the transform

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Chen, Bing. "The Pivotal Role of Accounting in Civilizational Progress and the Age of Advanced AI: A Unified Perspective." Economics and Management Innovation 2, no. 1 (2025): 49–54. https://doi.org/10.71222/cee72027.

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This paper comprehensively explores the significant role that accounting plays in the progress of social civilization and delves into the profound impact of accounting on the advancement of social civilization, integrating its historical evolution and modern applications with emerging technological trends in Artificial Intelligence (AI), Artificial General Intelligence (AGI), Artificial Superintelligence (ASI), and Universal Basic Income (UBI). By examining accounting's role in fostering economic growth, corporate governance, governmental functioning, and social equity, alongside the transform

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22

Sapp, Jan. "The dynamics of symbiosis: an historical overview." Canadian Journal of Botany 82, no. 8 (2004): 1046–56. http://dx.doi.org/10.1139/b04-055.

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Two facets of symbiosis theory are discussed: the role of symbiosis in evolution and the evolution and ecology of symbiosis. Research on symbiosis developed in virtual conflict with the aims and doctrines of the major biological disciplines for most of the 20th century. To gain a better understanding of this aspect of biology, I briefly sketch some of the phenomena and issues that have shaped discourse over its scope and significance. Diverse explanations for the various relations exhibited by symbiosis have been proposed from the 19th century to the present. The usefulness of the word itself

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23

Aiken, Maxwell, and Wei Lu. "The Evolution of Bookkeeping in China: Integrating Historical Trends With Western Influences." Abacus 34, no. 2 (1998): 220–42. http://dx.doi.org/10.1111/1467-6281.00026.

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Aiken, Maxwell, and Wei Lu. "The Evolution of Bookkeeping in China: Integrating Historical Trends With Western Influences." Abacus 34, no. 2 (1998): 220–42. http://dx.doi.org/10.1111/j.1399-6576.2005.00858.x.

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PRODANCHUK, Mykhailo. "DEVELOPMENT OF ACCOUNTING IN THE SYSTEM OF MAKING MANAGERIAL DECISIONS: HISTORICAL ASPECT." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 5 (45) (May 2019): 169–76. http://dx.doi.org/10.37128/2411-4413-2019-5-18.

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The article investigates the history of stages of emergence and formation of accounting in enterprise management in different countries of the world, taking into account domestic experience, and also determines its development in ensuring strategic decision-making. According to the results of the study, it is found that in the countries of the world there is no single approach of interpretation of "management accounting". It is justified that for English-speaking countries only, the concept of "management accounting" is generally accepted. It is determined that the term "management accounting"

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Gonçalves Barros, Manuela, and César Augusto Tibúrcio Silva. "The Path of Stewardship: Historical Origins and a Reflection on IASB Conceptual Framework Evolution." Revista de Contabilidade da UFBA 17, no. 1 (2023): e2310. http://dx.doi.org/10.9771/rcufba.v17i1.57374.

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This study aims to present reflections on the historical and cultural origins of accounting stewardship and its evolution as the objective of financial reporting in the IASB's Conceptual Framework, highlighting the influences of the US and Europe as the result of the most recent Conceptual Framework document. We noted that both the USA and Europe have influenced the current definition of the objective of financial reporting in the IASB's Conceptual Framework and that the resumption of stewardship in the 2018 document without declaring it as a general objective reinforces the power of influence

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Макаренко, Е. Н., and А. А. Сутягина. "DEVELOPMENT OF FOREIGN CALCULATION METHODS: HISTORICAL ASPECT." Учет и статистика, no. 1(69) (March 30, 2023): 93–101. http://dx.doi.org/10.54220/1994-0874.2023.88.28.009.

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В статье систематизирована эволюция развития калькуляционных методик в зарубежной практике. Определены причины развития методов управления затратами и, как следствие, потребность в совер енствовании различных методов учета затрат и калькулирования себестоимости производимых товаров, работ и услуг. Цель настоящей статьи заключается в изложении исторического ракурса возникновения и становления калькуляционной концепции. Исследование было проведено с помощью обзора вклада различных ученых в развитие теории учета затрат и калькулирования, также использовались следующие научные методы: анализ, обоб

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Nistor, Cristina Silvia, Adela Deaconu, and Codruta Mare. "INFLUENCE OF ENVIRONMENTAL FACTORS ON THE EVOLUTION OF ROMANIAN PUBLIC ACCOUNTING." Journal of Business Economics and Management 16, no. 6 (2014): 1154–69. http://dx.doi.org/10.3846/16111699.2013.804872.

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Using a historiography approach on public accounting, this research add value to this knowledge providing a customization of the environmental influential factors for an emergent context, the Romanian one, in specific historical phases between 1831 and 2011. The critical-interpretative picture of an extended period of 180 years is complemented by an empirical approach, an original issue in accounting history. Empirical findings based on cluster analysis confirm the existence of six influential factor groups and the intergroup interdependency and provides a fundamental explanation for the effec

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Prasetianingrum, Septyana, and Yaya Sonjaya. "The Evolution of Digital Accounting and Accounting Information Systems in the Modern Business Landscape." Advances in Applied Accounting Research 2, no. 1 (2024): 39–53. http://dx.doi.org/10.60079/aaar.v2i1.165.

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Purpose: The study aims to investigate the evolution of digital accounting and accounting information systems (AIS) in the Modern Business Landscape through a qualitative examination of the existing literature. Research Design and Methodology: Employing a systematic review approach, the research examines academic journals, books, and conference proceedings relevant to digital accounting and AIS. The selection criteria focus on publication credibility, relevance, and recency, as well as the contributions to theoretical and empirical knowledge. Data collection integrates searching, screening, an

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Yaftian, Ali, Victoria Wise, and Soheila Mirshekary. "Historical antecedents shaping corporate reporting in Iran." Corporate Ownership and Control 11, no. 3 (2014): 154–65. http://dx.doi.org/10.22495/cocv11i3c1p2.

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This research paper examines the evolution of corporate reporting and governance in Iran over the last century. The approach adopted was to provide an historical perspective to examine the environment within which Iranian corporate reporting has emerged and been shaped. An historical framework allows the study to focus on the evolution and development of corporate reporting practice in Iran. By adopting an historical framework, this study is able to inform future research based on models that adopt an evolutionary approach to the assessment of environmental factors on economic systems. The con

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Bauchadze, Besik. "EVOLUTION OF ESSENCE OF MANAGEMENT ACCOUNTING." Economic Profile 17, no. 1(23) (2022): 74–83. http://dx.doi.org/10.52244/ep.2022.23.04.

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Although the term management accounting has been used around the world since the second half of the 20th century, and in Georgia, the scientists have been arguing about the essence of this phenomenon since about the 80s. Is it an independent science? Is it part of science that does not have an independent subject? This is pseudoscience, e.g., such a phenomenon does not exist at all and so on. The dispute is largely due to the reality of accounting science and practice in the specific countries. It would be a mistake to think of the management accounting as a novelty for the domestic economy. I

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Ismailov, Shapakhat Sodikovich. "UNDERSTANDING THE PILLARS OF THE GLOBAL STANDARD OF ACCOUNTING." Journal of Universal Science Research 2, no. 4 (2024): 57–62. https://doi.org/10.5281/zenodo.10934493.

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This article explores the pillars of the global standard of accounting, emphasizing their significance, evolution, and key components. It discusses the importance of a unified standard in facilitating international trade and investment, the historical context of accounting standards convergence, and the role of organizations like the International Accounting Standards Board (IASB) in developing International Financial Reporting Standards (IFRS). Additionally, it highlights challenges and future directions in achieving uniformity across jurisdictions.

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Obedgiu, Vincent. "Human resource management, historical perspectives, evolution and professional development." Journal of Management Development 36, no. 8 (2017): 986–90. http://dx.doi.org/10.1108/jmd-12-2016-0267.

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Purpose The purpose of the paper is to trace the historical perspectives in the development and evolution of human resource management as a field of study and profession. Design/methodology/approach The paper adopts a desk research to conduct a general review of literatures that are fundamental in tracing the historical routes, evolution, and professional development in the field of human resource management. Findings The literature reviewed reveals that human resource management is a product of the human relations movement of the early twentieth century, when researchers began documenting way

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Nix, Paul E., and David E. Nix. "A HISTORICAL REVIEW OF THE ACCOUNTING TREATMENT OF RESEARCH AND DEVELOPMENT COSTS." Accounting Historians Journal 19, no. 1 (1992): 51–78. http://dx.doi.org/10.2308/0148-4184.19.1.51.

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This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules and explanation of the evolution of the current rules is presented. The economic and social consequences of the current rules which require R&D costs to be expressed are examined. The paper explores possible alternative treatment of R&D costs. As a contrast to U.S. practice, the accounting treatment of R&D costs in other countries

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Semenyshena, Nataliia, Nadiya Khorunzhak, Inna Lazaryshyna, Oleksandr Yurchenko, and Yuliia Ostapenko. "Accounting Institute: on the Genesis and Impact of Management Revolutions." Independent Journal of Management & Production 12, no. 3 (2021): s243—s261. http://dx.doi.org/10.14807/ijmp.v12i3.1540.

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The aim of the study is to establish the presence of a causal relationship between the historical development of the accounting system (its modification) with management revolutions, identification of new characteristic features and accounting functions arising from changes in management approaches and requirements for accounting information for management purposes. Achieving the goal of the study involves identifying opportunities for further improving the accounting system based on the experience of its genesis under the influence of managerial revolutions. The methodological basis of the st

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IL'INA, Zhanna E. "The conservatism concept in accounting: Evolution and the present time." International Accounting 28, no. 2 (2025): 54–82. https://doi.org/10.24891/ia.28.2.54.

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Subject. This article deals with theoretical and methodological issues of the principle of conservatism in accounting, including its concept and history of development, criticism, psychological aspects, as well as the main approaches to assessing the impact of conservatism in reporting on the investment attractiveness of companies. Objectives. The article aims to study the historical development of the principle of conservatism in international and national accounting practices, analyze the main concepts proposed by the authors of studies on the influence of the principle of conservatism in th

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Liang, Pierre Jinghong. "Recognition: An Information Content Perspective." Accounting Horizons 15, no. 3 (2001): 223–42. http://dx.doi.org/10.2308/acch.2001.15.3.223.

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This essay offers a synthesis of the varied accounting literature on recognition. First, in a review of the historical evolution of accounting thoughts, two debates on accounting measurements stand out: historical cost as the basis for asset valuation and realization as the basic test for income determination. These debates have specific implications for the recognition issue. Second, I examine the shift from the traditional measurement perspective to an information content perspective in both rhetorical policy debates and academic accounting thoughts. Under the information content perspective

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Solas, Cigdem, and Sinan Ayhan. "The historical evolution of accounting in China (novissima sinica): effects of culture (2nd part)." De Computis - Revista Española de Historia de la Contabilidad 5, no. 8 (2008): 138. http://dx.doi.org/10.26784/issn.1886-1881.v5i8.164.

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Este artículo intenta explicar los criterios que sustentan la idea de que la contabilidad china ha sido conformada durante el pasado siglo con arreglo a factores culturales, económicos y políticos. Asimismo se propone estudiar los fenómenos históricos experimentados por la contabilidad china en el transcurso de los años, y evaluar comparativa y críticamente los efectos culturales de los mismos con las transformaciones políticas y económicas que han tenido influencia en el desarrollo de la contabilidad china.La sociología de la ciencia es el elemento determinante para analizar las transformacio

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Plastun, Alex, Xolani Sibande, Rangan Gupta, and Mark E. Wohar. "Historical evolution of monthly anomalies in international stock markets." Research in International Business and Finance 52 (April 2020): 101127. http://dx.doi.org/10.1016/j.ribaf.2019.101127.

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Nazarova, Iryna. "Evolution of accounting and information systems cashless payments." Herald of Economics, no. 4 (March 16, 2022): 211. http://dx.doi.org/10.35774/visnyk2021.04.211.

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Introduction. Digitalization of the market economy creates conditions for minimizing cash payments. The abandonment from cash payments is justified by positive trends in: distancing e-commerce, the use of cashless payment systems and pandemic changes in socio-economic processes. Changes in the cash payments methods require the introduction of accounting and information systems for electronic recording of money operations, accounting and reporting of payment transactions, guarantees for the safety and control of cashless money.Purpose. The aim of the article is to research the evolution of acco

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Normand, Carol, and Charles W. Wootton. "THE RECOGNITION AND VALUATION OF CURRENT ASSETS ON THE BALANCE SHEET IN THE UNITED STATES, 1865–1940." Accounting Historians Journal 28, no. 2 (2001): 63–108. http://dx.doi.org/10.2308/0148-4184.28.2.63.

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A. C. Littleton [1933, pp. 149–151] in Accounting Evolution to 1900 wrote that the sub-division of financial statements and the valuation of assets were two of the most important elements in the development of modern financial statements. The purpose of this paper is to explore the historical evolution of the recognition, grouping, and valuation of current assets on the balance sheet in the United States between 1865 and 1940 at which time the basic format for reporting such assets had been adopted. The paper expands the examination of the balance sheet beyond a traditional emphasis on long-li

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Alharasis, Esraa Esam, Hossam Haddad, Husni K. Al-Shattarat, and Nidal Mahmoud Al-Ramahi. "Summary on the Development of Accounting and Auditing Practises towards IFRS-IAS/ISA in Jordan: Historical and Theoretical Perspective." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 21 (April 12, 2024): 967–87. http://dx.doi.org/10.37394/23207.2024.21.81.

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In this article, we take a look at the evolution of accounting in the Middle East [ME] region, with a focus on Jordan. We shall examine the major events in this region’s history and see how they relate to the global accounting agenda, changes in the local and international economic landscape, and other relevant developments. Pay close attention to how cultural and historical factors, in addition to worldwide accounting principles, impact the local accounting environment. The adoption of “International Financial Reporting Standards” [IFRS] by MENA nations is examined, along with the reasons and

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Maoran, SUN. "The Historical Evolution and Model of Rural Social Governance in France." Academic Journal of Sociology and Management 1, no. 1 (2023): 1–5. https://doi.org/10.5281/zenodo.8353215.

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France is the largest agricultural country in Europe, with 28.66 million hectares of agricultural land, accounting for 52% of the national territory. With approximately 430000 farms and 67 million people, France has a rural population of 19% and an urbanization rate of 81%. France's production of agricultural products such as beverages and wine accounts for 18% of the total EU production. After World War II, France successively implemented plans such as "Rural Renewal", "Revitalization of Weak Countryside", "Excellent Countryside", and "Tomorrow's Tow

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Simran, Simran. "The Evolution of Taxation Policies and Their Implications for Corporate Accounting." Shodh Manjusha: An International Multidisciplinary Journal 1, no. 1 (2024): 130–41. https://doi.org/10.70388/sm241113.

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Taxation policies are integral to the functioning of economies, influencing corporate strategies and financial reporting. This paper examines the historical development of taxation policies, their global variations, and the implications for corporate accounting. It also explores contemporary challenges such as globalization, digital taxation, and evolving regulatory frameworks. The findings emphasize the need for corporations to adapt their accounting practices to align with the dynamic tax landscape. Additionally, the paper highlights the role of technological advancements, such as blockchain

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Liu, Shuai. "The Progress and Limitations of Simplifying Managerial Complexity in Accounting Practices." Frontiers in Management Science 2, no. 1 (2023): 56–60. http://dx.doi.org/10.56397/fms.2023.02.05.

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By tracing and explaining the historical detail of accounting in the Jesuit Order, this study illustrate how Jesuit accounting started from a rationality and its evolution and development in the present stage. This paper analyzes the four elements in early accounting originating form Jesuit order, that still plays a role in the administrative practice nowadays, in responding for the requirement that organizations need to solve complex management issue. Furthermore, there are certain limitations of accounting means coming from its own discipline characteristics, and the managers and key stakeho

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Lemishovska, O. "Intangible values in the accounting theoretical and applied sphere of the eastern Galicia of the second half of XIX - the beginning of XX century: historical discourse." Economics, Entrepreneurship, Management 7, no. 2 (2020): 78–90. http://dx.doi.org/10.23939/eem2020.02.078.

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The evolution of the economic category "intangible value of the enterprise" and the content of the objects that present it are summarized. The historical formalization of intangible components of the value of the enterprise is given and the development of accounting methodology and methods of reflection of objects related to the concept of "intangible asset" is analyzed. The article presents theoretical and applied aspects of the reflection of intangible assets by accounting in the global and regional sections. The first part of the study highlights the generalized and systematized by the auth

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KULIKOVA, Lidiya I., and Rinaz Z. MUKHAMETZYANOV. "Evolution of financial reporting under the influence of digitalization." International Accounting 25 (February 15, 2022): 180–97. http://dx.doi.org/10.24891/ia.25.2.180.

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Subject. This article explores the historical aspects of the formation of financial reporting, its formation at the present stage and development in the context of digitalization of the economy based on the use of modern information technologies. Objectives. The article aims to study the evolution and current trends in the development of financial accounting and reporting, identify and solve the problems of presentation and disclosure of information in reporting by economic entities, and identify new areas for improving the format of reports. Methods. For the study, we used observation, compar

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Morales Díaz, José, Miguel Ángel Villacorta Hernández, and Florentina Iulia Voicila. "Lease accounting: an inquiry into the origings of the capitalization model." De Computis - Revista Española de Historia de la Contabilidad 16, no. 2 (2019): 160. http://dx.doi.org/10.26784/issn.1886-1881.v16i2.357.

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Both the IASB and the FASB have recently issued new lease accounting standards (IFRS 16/Topic 842) that have been applied by entities since the beginning of fiscal year 2019. The new standards introduce an important change in the lessee’s accounting model, impacting entities’ accounting ratios, systems, internal controls, etc. Lessees will have to apply a capitalization model for almost all lease operations. In other words, nearly all lease operations will be shown on the lessee’s balance sheet, and there will be very few off-balance sheet leases.The aim of this paper is to explain the evoluti

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Sharovatova, E. A. "EVOLUTION OF THE CHART OF ACCOUNTS RUSSIAN PRACTICE: ACCOUNTING AND MANAGEMENT ASPECTS." Intellect. Innovations. Investments, no. 6 (2022): 40–52. http://dx.doi.org/10.25198/2077-7175-2022-6-40.

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The uniformity of approaches on the part of owners and investors to the strategic assessment of the results of the activities of economic entities obliges legislators to set certain requirements for the tools for the formation of accounting and reporting information in such entities. Such tools rightfully include the accounting chart of accounts, which allows you to transform analytical information about economic activity into accounting statements. At the same time, the chart of accounts is designed to provide not only the management strategy of the entity, but also the tactics of management

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Solomon, Guy S., and Alan G. Wilson. "The Mesolevel Economy in Nineteenth-Century England and Wales: Applying Input-Output Accounting and Spatial Interaction Modelling to the Historical Study." Complexity 2024 (March 28, 2024): 1–20. http://dx.doi.org/10.1155/2024/3016105.

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This paper is offered as a contribution to understanding historical trade. The method of input-output modelling is utilised to evaluate the evolution of cities (and their associated regions) in England and Wales between 1851 and 1911. The construction of input-output accounts for each city region is based on “heroic” data assumptions, which enable the construction of a demonstration model illustrating a new iterative approach to historical analysis. In its current application, the model enables estimates to be made of mesolevel trade between cities, which enhances our analysis of urban evoluti

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